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2006年2月15目,财政部发布了一整套新的会计准则(包括一个基本准则和38个具体准则),并计划于2007年1月1日率先在国内上市公司试行。制定并颁布实施新会计准则的目的是“为了规范企业会计确认、计量和报告行为,保证会计信息质量。”那么,什么样的财务报告才算是高质量的财务报告?会计信息的质量特征(标志)有哪些?这些质量特征之间存在哪些冲突?如何在可靠性与相关性两个主要的质量特征之间取得正确的平衡?……。
As of February 15, 2006, the Ministry of Finance issued a new set of accounting standards (including a basic standard and 38 specific criteria) and plans to take the lead in piloting domestic listed companies on January 1, 2007. The purpose of formulating and promulgating the new accounting standards is “to standardize the accounting recognition, measurement and reporting of corporate accounting and ensure the quality of accounting information.” So what kind of financial reporting is considered as high quality financial reporting? Quality characteristics of accounting information What are the conflicts between these quality characteristics and how to strike the right balance between the two main quality characteristics of reliability and relevance?